衍生金融工具会计确认与计量问题研究

论文中文摘要：随着我国加入WTO，经济、金融逐步与世界融合，衍生金融工具的运用逐渐频繁。如何加强对衍生金融工具的金融监管，已经成为一个亟待解决的问题，而加强会计监管作为加强衍生金融工具金融监管的一部分也变得十分重要。我国自从1984年开始进行衍生金融工具交易以来，至今已有二十年，但我国对衍生金融工具的确认与计量问题仅以民间研究为主，因此，我国在衍生金融工具会计方面应尽快制定有关衍生金融工具会计确认与计量的具体会计准则。本文对衍生金融工具会计确认与计量问题进行了探讨，结合我国实际情况，提出了我国衍生金融工具的会计确认标准、会计计量属性选择及计量方法。全文分为四个部分：第一部分，衍生金融工具概述。这一部分笔者对衍生金融工具的一般概念性问题进行探讨。该部分为全文深入阐述衍生金融工具会计确认与计量做了概念上的准备。第二部分，衍生金融工具会计确认与计量的国际发展及其差异分析。这一部分通过对各国研究、制定衍生金融工具会计确认与计量相关准则的过程的介绍，分析了各国相关准则制定的差异及原因，为本文提出观点提供国际环境背景。第三部分，我国衍生金融工具的会计确认。这一部分是文章核心部分，笔者阐述了衍生金融工具确认的必要性，提出借鉴IAS39的初始和终止确认标准：将衍生金融工具的控制权是否转移作为标准来确定是否对其予以确认，并提出使用“一表法”对衍生金融工具未实现损益予以确认的方法。第四部分，我国衍生金融工具的会计计量。这一部分也是文章核心部分。笔者阐述了衍生金融工具计量的必要性，提出了我国衍生金融工具计量属性的选择：一律采用公允价值计量，并提出公允价值的确定方法：B—S期权定价模型法，同时指出了它的优缺点、在我国的适用性和发展前景
Abstract（英文摘要）： With our country entering WTO, the economy and finance in our country will stick together with the world, and derivative financial instruments will be used more frequently than before. How to strengthen the financial control of derivative financial instruments has been an urgent problem. And accounting control of derivative financial instruments has also become more important. Derivative financial instruments he been used in our country for twenty years, but there is no formal accounting standard about derivative financial instruments in our country. So the accounting recognition and measurement standard of derivative financial instruments should be drafted.This dissertation analyzes the derivative financial instruments’ recognition and measurement, and puts forward points of view. There is four parts in this dissertation.In the first part, some concepts are introduced, which are the bases of the derivative financial instruments’ recognition and measurement;In the second part, the international formulating processes of derivative financial instruments’ recognition and measurement are introduced, and the differences among them are analyzed. This part is the international environment of derivative financial instruments’ recognition and measurement;The third part is the key part of the dissertation. In this part, the accounting recognition of derivative financial instruments is discussed, and the author suggests using some recognition standards in IAS39 to identify the financial derivatives with certainty;The forth part is also the key part of the dissertation. In this part, the accounting measurement of derivative financial instruments is discussed, and the author suggests using" fair value" to measure derivative financial instruments.
论文关键词： 衍生金融工具；会计确认；会计计量；公允价值；
Key words（英文摘要）： Derivative financial instruments；Accounting recognition；Accounting measurement；Fair value；